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![Contention not raised before Lower Authorities, cannot constitute ‘Substantial Question of Law’: Bombay High Court [Read Judgment] Contention not raised before Lower Authorities, cannot constitute ‘Substantial Question of Law’: Bombay High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/08/Bombay-High-Court-Taxscan.jpg)
Contention not raised before Lower Authorities, cannot constitute ‘Substantial Question of Law’: Bombay High Court [Read Judgment]
The Bombay High Court, in the case of L & T Finance Ltd. v. DCIT, held that a new contention which was not raised before the lower forums does not...